PART THREE

Chapter Six (Establishment and Administration of Warehouses and Conditions for Warehousing Goods)

30.  Establishment of Warehouses

1.      Customs warehouse, for the storage of import or export goods until the accomplishment of customs formalities, may be established by the Authority, business organizations or by individuals.

2. Customs warehouse established by the Authority shall be notified to the public by Government Gazettes.

3. Business organizations and individuals shall establish customs warehouses by a license given by the Authority.

31.   Warehousing of Goods

1.      Goods arriving at any Customs Port shall enter into appropriate customs warehouse within 5 days from the date of unloading

2.      Goods not entered into warehouses within the time specified in sub-Article (1) of this Article, shall be deposited in the Authority's warehouse as deemed imported for home consumption pursuant to sub-Article (3) of Article 17.

32.  Controlling Warehouses

All goods deposited in the Authority's warehouse or in any licensed customs warehouses shall be controlled by Customs Officers.

33.   Warehouse Registers

1.      All warehoused goods shall be registered in the appropriate register book. Method of registration and the details of the register book shall be prescribed in directives issued by the Authority.

2.      Customs officer shall verify the goods described and its registration by signing on the books of registration and cargo manifest.

34.  Time limit of Storage in Customs Warehouses

1.      Any goods entered in to licensed customs warehouse shall be removed within three months, by accomplishing the necessary customs formalities.

2.      Goods entered in to licensed customs warehouse that is not removed within the time specified in sub-Article (1) of this Article, may be sold or disposed otherwise after being transferred to the Authority's warehouse.

3.      Where a license for customs warehouse in cancelled before the expiration of three months, that is prescribed for the storage of goods, the goods shall be transferred to the Authority's warehouse to accomplish the remaining time for storage.

4.      Any expenses for transferring the goods form licensed customs warehouse to the Authority's warehouse shall be covered by the owner of the warehouse.

5.      Goods entered into the Authority's customs warehouse shall be cleared within three months upon accomplishing all customs formalities.

6.      Any goods which is not removed form the Authority's warehouse within the time specified in sub Article (5) of this Article may be sold or disposed otherwise by the Authority

7.      The Authority may sale, at any time goods that are perishable or not convenient for preservation.

35.  Sale of Goods

1.      The proceeds of sale of goods which is not removed form customs warehouse and sold by the Authority, shall be applied in the payment of:

a.       expenses of the sale,

b.      duties and taxes,

c.       charges for the Authority's warehouse,

d.      Cost of transport and the balance, if any, shall be deposited by the Authority for the account of the owner.

2. Where no claim is lodged to the Authority within six months from the date of the sale, the balance deposited shall be transferred to the government.

3. The board shall issue directives regarding the sale and disposal of goods under this proclamation.

36.   Storage of Goods

1.      The Authority shall issue directives for stacking and storage of goods in customs warehouse.

2.      Any person who operates customs warehouses shall respect the conditions specified in the directives issued by the Authority

3.      The operator of a warehouse shall be liable for any damages on goods in disrespecting the directives issued by the Authority under sub-Article (1) of this Article.

37.   Goods Taken for Sample

1.      For the reasons listed hereunder goods may be taken for sample form the warehouse before the accomplishment of customs formalities:

a.       when required for checking the type and the content of goods to classify in the proper tariff heading;

b.      when required for identifying the type, quality and country of origin of the goods for valuation purposes;

c.       when a court or police order its presentation for inspection purposes;

d.      to ascertain the price indicated on the invoice is appropriate for the specified item;

e.       For other reasons allowed by the General Manager.

2. Goods issued for sample shall be returned in the same condition and quantity as they were taken out. Where it is destroyed during examination or retained for reference it shall be presumed as warehoused for the purpose of duties, taxation and for other reasons related with accounts and charges.

37.   Access to Customs Warehouse

Except those authorized by customs, no one is allowed to enter into customs warehouse. The Authority shall issue directives regarding persons to have access to customs warehouses and the conditions thereof.

38.   Establishment of Licensed Customs Warehouses

1.      Persons specified in sub-Articles (2) and (3) of this Article may establish general or private customs warehouses upon receiving of license form the Authority

2. The following are eligible to establish customs warehouses for general cargoes:

a.       business organizations engaged in freight transport;

b.      business organizations established to operate warehouse services;

c.       Business organizations established to operate customs clearing services.

3. The following can establish private customs warehouses to be used only for the storage of their own goods:

a.       international airlines engaged in the transportation of passengers and cargo;

b.      enterprises established to sale duty free goods;

c.       Other persons and enterprises tha6t may be authorized by the Board.

40.   Application for Warehouse License

1.      Any person requesting for a license to establish customs warehouse shall submit the following documents together with his application:

a.       specific activities of the business;

b.      license or trade certificate for the activity;

c.       certificate of registration: where the applicant is an enterprise;

d.      the site and building plan, and construction permit in case of a warehouse to be established new;

e.       documentary proof for the paid up capital;

f.        insurance certificate for the warehouse and for the goods to be warehoused;

g.       documentary proof for the fulfillment of storage and safety equipment of the warehouse:

2. Grades of licensed customs warehouses shall be decided by the board.

3. Persons who request for a license to establish a customs warehouse shall pay license and renewal fees.

4. The amount of license and renewal fees, the time for which the license remains in effect, and the specifics for renewal and cancellation shall be prescribed by regulations issued by the Council of Ministers.

41.  Obligations of the Licensee

Any person licensed to establish customs warehouse shall:

1.      Provide office and furnish with equipment necessary for the customs officer assigned by the Authority;

2.      Keep registration book in accordance with directives issued by the Authority for the goods entered into and cleared from the warehouse, and report to the customs officer assigned at any time required;

3.      Store goods by identifying their nature and characteristics in a safe and convenient condition for control;

4.      Give proper reply to the queries made by customs officers assigned by the Authority and cooperage for inspection and investigation;

5.      Transfer to the Authority's warehoused those goods deposited for more than three months in his warehouse.

42.  Goods to be Deposited in the Authority's Warehouse

The following goods may be deposited in customs warehouses at customs port of entry, and of exit or at any other places that are established by the authority:

1.      Goods not indicated in the cargo manifest;

2.      Goods not declared the purpose they are imported for;

3.      Goods not declared to be deposited in a licensed customs warehouse;

4.      Goods imported to be deposited in the authority's warehouse;

5.      Goods transferred from licensed customs warehouse to the authority's warehouse to the Authority's warehouse for what ever reasons;

6.      Goods seized by reason of contraband or for contravention of any laws that are to be enforced by the Authority.

43.   Calculation of Warehouse Fee

1.      Storage fees for goods deposited in the Authority's customs warehouse shall be calculated as follows:

a.       goods entered in customs warehouse; from the date of entry until released upon accomplishing customs formalities;

b.      Goods transferred from licensed warehouse; from the date of transfer until released upon accomplishing customs formalities.

c.       goods seized by reason of contraband or contravention of laws that are enforced by the Authority; from the date of sales until the buyer collects them;

2. The amount of fees payable for storage pursuant to this Article, shall be prescribed by the Authority in public notice.

3. Goods sold or accomplished customs formalities pursuant to sub-Article (1) of this Article shall not stay in the warehouse for more than one month. If it stays for more than one month the Authority can sale or dispose it in anyway it thinks fit.

4. Goods which could not be released upon deposition of guarantee under sub-Article (2) of Article 44 of this proclamation are free from warehouse fee from the date of seizure by customs until released by a final decision of court.

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